to the united states (2005)€¦ · january 1, 2005; (4) office of the united states trade...

SUPPLEMENT 1TO

THE HARMONIZED TARIFF SCHEDULE OFTHE UNITED STATES (2005)

Annotated for Statistical Reporting Purposes

The pages of this supplement are to be substituted for the corresponding pages of theHarmonized Tariff Schedule of the United States (2005) annotated for Statistical ReportingPurposes. The principal changes in the supplement reflect -

(1) Presidential Proclamation 7870 (70 F.R. 7611) of February 9, 2005, To Modify Rules ofOrigin Under the North American Free Trade Agreement (for goods of Canada),effective January 1, 2005;

(2) Presidential Proclamation 7912 (70 F.R. 37959) of June 29, 2005, To Modify Duty-FreeTreatment Under the Generalized System of Preferences and Certain Rules of OriginUnder the North American Free Trade Agreement, and for Other Purposes, effective July1, 2005;

(3) Office of the United States Trade Representative Notice of December 27, 2004 (69 F.R.77308), Modification of the Tariff-Rate Import Quota for Certain Cheeses, effectiveJanuary 1, 2005;

(4) Office of the United States Trade Representative Notice of February 24, 2005 (70 F.R.9125), Notice of Change to U. S. Note 2(d) to Subchapter XIX of Chapter 98 of theHarmonized Tariff Schedule of the United States, effective January 9, 2005;

(5) Office of the United States Trade Representative Notice of June 20, 2005 (70 F.R.36494), Technical Corrections to the Harmonized Tariff Schedule of the United States(with respect to goods originating from Chile), effective January 1, 2004;

(6) Office of the United States Trade Representative Notice of June 28, 2005 (70 F.R.37146), Notice of effective date (for goods of Mexico for certain modifications of theNAFTA Rules of Origin, made in Proclamation 7870), effective June 15, 2005;

(7) Changes approved by the Committee for Statistical Annotation of Tariff Schedule(formulated pursuant to section 484(f), Tariff Act of 1930, as amended), effective July 1,2005;

(8) Corrections of typographical errors in the basic edition.

For the nature of the changes, please see the Change Record.

United States Government Printing OfficeUSITC Publication 3745

Washington, D.C. June 30, 2005

TABLE OF CONTENTS

GENERAL NOTES; GENERAL RULES OF INTERPRETATION;GENERAL STATISTICAL NOTES

SECTION I

LIVE ANIMALS; ANIMAL PRODUCTS

Section Notes

Chapter 1 Live animals

2 Meat and edible meat offal

3 Fish and crustaceans, molluscs and other aquatic invertebrates

4 Dairy produce; birds eggs; natural honey; edible products of animal origin, not elsewhere specified or included

5 Products of animal origin, not elsewhere specified or included

SECTION II

VEGETABLE PRODUCTS

Section Notes

Chapter 6 Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage

7 Edible vegetables and certain roots and tubers

8 Edible fruit and nuts; peel of citrus fruit or melons

9 Coffee, tea, maté and spices

10 Cereals

11 Products of the milling industry; malt; starches; inulin; wheat gluten

12 Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruits; industrial or medicinal plants; straw and fodder

13 Lac; gums, resins and other vegetable saps and extracts

14 Vegetable plaiting materials; vegetable products not elsewhere specified or included

SECTION III

ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGEPRODUCTS; PREPARED EDIBLE FATS;

ANIMAL OR VEGETABLE WAXES

Chapter 15 Animal or vegetable fats and oils and their cleavage products prepared edible fats; animal or vegetable waxes

SECTION IV

PREPARED FOODSTUFFS;BEVERAGES, SPIRITS, AND VINEGAR; TOBACCO

AND MANUFACTURED TOBACCO SUBSTITUTES

Section Notes

Chapter 16 Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates

17 Sugars and sugar confectionery

18 Cocoa and cocoa preparations

19 Preparations of cereals, flour, starch or milk; bakers' wares

20 Preparations of vegetables, fruit, nuts or other parts of plants

21 Miscellaneous edible preparations

22 Beverages, spirits and vinegar

23 Residues and waste from the food industries; prepared animal feed

24 Tobacco and manufactured tobacco substitutes

SECTION V

MINERAL PRODUCTS

Chapter 25 Salt; sulfur; earths and stone; plastering materials, lime and cement

26 Ores, slag and ash

27 Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes

SECTION VI

PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES

Section Notes

Chapter 28 Inorganic chemicals; organic or inorganic compounds of precious metals, of rare earth metals, of radioactive elements or of isotopes

29 Organic chemicals

30 Pharmaceutical products

31 Fertilizers

32 Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other coloring matter; paints and

varnishes; putty and other mastics; inks

33 Essential oils and resinoids; perfumery, cosmetic or toilet preparations

34 Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes,

polishing or scouring preparations, candles and similar articles, modeling pastes, "dental waxes" and dental preparations with a basis of plaster

35 Albuminoidal substances; modified starches; glues; enzymes

36 Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations

37 Photographic or cinematographic goods

38 Miscellaneous chemical products

SECTION VII

PLASTICS AND ARTICLES THEREOFRUBBER AND ARTICLES THEREOF

Section Notes

Chapter 39 Plastics and articles thereof

40 Rubber and articles thereof

SECTION VIII

RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLESTHEREOF; SADDLERY AND HARNESS; TRAVEL GOODS,

HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT(OTHER THAN SILKWORM GUT)

Chapter 41 Raw hides and skins (other than furskins) and leather

42 Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut

(other than silkworm gut)

43 Furskins and artificial fur; manufactures thereof

SECTION IX

WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL;CORK AND ARTICLES OF CORK; MANUFACTURERS OF STRAW,

OF ESPARTO OR OF OTHER PLAITING MATERIALS;BASKETWARE AND WICKERWORK

Chapter 44 Wood and articles of wood; wood charcoal

45 Cork and articles of cork

46 Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork

SECTION X

PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL;WASTE AND SCRAP OF PAPER OR PAPERBOARD;

PAPER AND PAPERBOARD AND ARTICLES THEREOF

Section Notes

Chapter 47 Pulp of wood or of other fibrous cellulosic material; waste and scrap of paper or paperboard

48 Paper and paperboard; articles of paper pulp, of paper or of paperboard

49 Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans

SECTION XI

TEXTILE AND TEXTILE ARTICLES

Section Notes

Chapter 50 Silk

51 Wool, fine or coarse animal hair; horsehair yarn and woven fabric

52 Cotton

53 Other vegetable textile fibers; paper yarn and woven fabric of paper yarn

54 Man-made filaments

55 Man-made staple fibers

56 Wadding, felt and nonwovens; special yarns, twine, cordage, ropes and cables and articles thereof

57 Carpets and other textile floor coverings

58 Special woven fabrics; tufted textile fabrics; lace, tapestries; trimmings; embroidery

59 Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use

60 Knitted or crocheted fabrics

61 Articles of apparel and clothing accessories, knitted or crocheted

62 Articles of apparel and clothing accessories, not knitted or crocheted

63 Other made up textile articles; sets; worn clothing and worn textile articles; rags

SECTION XII

FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS,WALKING STICKS, SEATSTICKS, WHIPS, RIDING-CROPS ANDPARTS THEREOF; PREPARED FEATHERS AND ARTICLES MADE

THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR

Chapter 64 Footwear, gaiters and the like; parts of such articles

65 Headgear and parts thereof

66 Umbrellas, sun umbrellas, walking sticks, seatsticks, whips, riding-crops and parts thereof

67 Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair

SECTION XIII

ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICAOR SIMILAR MATERIALS; CERAMIC PRODUCTS;

GLASS AND GLASSWARE

Chapter 68 Articles of stone, plaster, cement, asbestos, mica or similar materials

69 Ceramic products

70 Glass and glassware

SECTION XIV

NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUSSTONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL

AND ARTICLES THEREOF; IMITATION JEWELRY; COIN

Chapter 71 Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal and articles thereof; imitation jewelry; coin

SECTION XV

BASE METALS AND ARTICLES OF BASE METAL

Section Notes

Chapter 72 Iron and steel

73 Articles of iron or steel

74 Copper and articles thereof

75 Nickel and articles thereof

76 Aluminum and articles thereof

77 (Reserved for possible future use)

78 Lead and articles thereof

79 Zinc and articles thereof

80 Tin and articles thereof

81 Other base metals; cermets; articles thereof

82 Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal

83 Miscellaneous articles of base metal

SECTION XVI

MACHINERY AND MECHANICAL APPLIANCES;ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS ANDREPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND

REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES

Section Notes

Chapter 84 Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof

85 Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles

SECTION XVII

VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATEDTRANSPORT EQUIPMENT

Section Notes

Chapter 86 Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical)

traffic signalling equipment of all kinds

87 Vehicles other than railway or tramway rolling stock, and parts and accessories thereof

88 Aircraft, spacecraft, and parts thereof

89 Ships, boats and floating structures

SECTION XVIII

OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING,CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS

AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS;PARTS AND ACCESSORIES THEREOF

Chapter 90 Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof

91 Clocks and watches and parts thereof

92 Musical instruments; parts and accessories of such articles

SECTION XIX

ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF

Chapter 93 Arms and ammunition; parts and accessories thereof

SECTION XX

MISCELLANEOUS MANUFACTURED ARTICLES

Chapter 94 Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting

fittings, not elsewhere specified or included; illuminated sign illuminated nameplates and the like; prefabricated buildings

95 Toys, games and sports requisites; parts and accessories thereof

96 Miscellaneous manufactured articles

SECTION XXI

WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES

Chapter 97 Works of art, collectors' pieces and antiques

SECTION XXII

SPECIAL CLASSIFICATION PROVISIONS;TEMPORARY LEGISLATION; TEMPORARY MODIFICATIONS PROCLAIMED

PURSUANT TO TRADE AGREEMENTS LEGISLATION; ADDITIONAL IMPORTRESTRICTIONS PROCLAIMED PURSUANT TO SECTION 22 OF THE AGRICULTURAL

ADJUSTMENT ACT, AS AMENDED

Chapter 98 Special classification provisions

99 Temporary legislation; temporary modifications proclaimed pursuant to trade agreements legislation; additional import restrictions proclaimed pursuant to section 22 of the Agricultural Adjustment Act, as amended

Chemical Appendix to the Tariff Schedule

Pharmaceutical Appendix to the Tariff Schedule

Intermediate Chemicals for Dyes Appendix to the Tariff Schedule

Statistical Annexes Annex A - Schedule C, Classification of Country and Territory Designations for U.S. Import Statistics Annex B - International Standard Country Codes Annex C - Schedule D, Customs District and Port Codes

Alphabetical Index

Change Record

Harmonized Tariff Schedule of the United States (2005) – Supplement 1 Annotated for Statistical Reporting Purposes

GN p.1

GENERAL RULES OF INTERPRETATION

Classification of goods in the tariff schedule shall be governed by the following principles:

1. The table of contents, alphabetical index, and titles of sections, chapters and sub-chapters are provided for ease of referenceonly; for legal purposes, classification shall be determined according to the terms of the headings and any relative section orchapter notes and, provided such headings or notes do not otherwise require, according to the following provisions:

2. (a) Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished,provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished byvirtue of this rule), entered unassembled or disassembled.

(b) Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations ofthat material or substance with other materials or substances. Any reference to goods of a given material or substanceshall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification ofgoods consisting of more than one material or substance shall be according to the principles of rule 3.

3. When, by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings,classification shall be effected as follows:

(a) The heading which provides the most specific description shall be preferred to headings providing a more generaldescription. However, when two or more headings each refer to part only of the materials or substances contained in mixedor composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equallyspecific in relation to those goods, even if one of them gives a more complete or precise description of the goods.

(b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in setsfor retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material orcomponent which gives them their essential character, insofar as this criterion is applicable.

(c) When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last innumerical order among those which equally merit consideration.

4. Goods which cannot be classified in accordance with the above rules shall be classified under the heading appropriate to thegoods to which they are most akin.

5. In addition to the foregoing provisions, the following rules shall apply in respect of the goods referred to therein:

(a) Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers,specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and entered with thearticles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. This ruledoes not, however, apply to containers which give the whole its essential character;

(b) Subject to the provisions of rule 5(a) above, packing materials and packing containers entered with the goods therein shallbe classified with the goods if they are of a kind normally used for packing such goods. However, this provision is notbinding when such packing materials or packing containers are clearly suitable for repetitive use.

6. For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms ofthose subheadings and any related subheading notes and, mutatis mutandis, to the above rules, on the understanding that onlysubheadings at the same level are comparable. For the purposes of this rule, the relative section, chapter and subchapter notesalso apply, unless the context otherwise requires.


GN p.2

ADDITIONAL U.S. RULES OF INTERPRETATION

1. In the absence of special language or context which otherwise requires--

(a) a tariff classification controlled by use (other than actual use) is to be determined in accordance with the use in the United Statesat, or immediately prior to, the date of importation, of goods of that class or kind to which the imported goods belong, and thecontrolling use is the principal use;

(b) a tariff classification controlled by the actual use to which the imported goods are put in the United States is satisfied only if suchuse is intended at the time of importation, the goods are so used and proof thereof is furnished within 3 years after the date thegoods are entered;

(c) a provision for parts of an article covers products solely or principally used as a part of such articles but a provision for "parts" or"parts and accessories" shall not prevail over a specific provision for such part or accessory; and

(d) the principles of section XI regarding mixtures of two or more textile materials shall apply to the classification of goods in anyprovision in which a textile material is named.


GN p.3

GENERAL NOTES

1. Tariff Treatment of Imported Goods and of Vessel Equipments, Parts and Repairs. All goods provided for in this schedule and importedinto the customs territory of the United States from outside thereof, and all vessel equipments, parts, materials and repairs covered bythe provisions of subchapter XVIII to chapter 98 of this schedule, are subject to duty or exempt therefrom as prescribed in generalnotes 3 through 18, inclusive.

2. Customs Territory of the United States. The term "customs territory of the United States", as used in the tariff schedule, includes onlythe States, the District of Columbia and Puerto Rico.

3. Rates of Duty. The rates of duty in the "Rates of Duty" columns designated 1 ("General" and "Special") and 2 of the tariff scheduleapply to goods imported into the customs territory of the United States as hereinafter provided in this note:

(a) Rate of Duty Column 1.

(i) Except as provided in subparagraph (iv) of this paragraph, the rates of duty in column 1 are rates which are applicable to allproducts other than those of countries enumerated in paragraph (b) of this note. Column 1 is divided into two subcolumns,"General" and "Special", which are applicable as provided below.

(ii) The "General" subcolumn sets forth the general or normal trade relations (NTR) rates which are applicable to products ofthose countries described in subparagraph (i) above which are not entitled to special tariff treatment as set forth below.

(iii) The "Special" subcolumn reflects rates of duty under one or more special tariff treatment programs described in paragraph(c) of this note and identified in parentheses immediately following the duty rate specified in such subcolumn. These ratesapply to those products which are properly classified under a provision for which a special rate is indicated and for which allof the legal requirements for eligibility for such program or programs have been met. Where a product is eligible for specialtreatment under more than one program, the lowest rate of duty provided for any applicable program shall be imposed. Where no special rate of duty is provided for a provision, or where the country from which a product otherwise eligible forspecial treatment was imported is not designated as a beneficiary country under a program appearing with the appropriateprovision, the rates of duty in the "General" subcolumn of column 1 shall apply.

(iv) Products of Insular Possessions.

(A) Except as provided in additional U.S. note 5 of chapter 91 and except as provided in additional U.S. note 2 of chapter96, and except as provided in section 423 of the Tax Reform Act of 1986, and additional U.S. note 3(e) of chapter 71,goods imported from insular possessions of the United States which are outside the customs territory of the UnitedStates are subject to the rates of duty set forth in column 1 of the tariff schedule, except that all such goods the growthor product of any such possession, or manufactured or produced in any such possession from materials the growth,product or manufacture of any such possession or of the customs territory of the United States, or of both, which donot contain foreign materials to the value of more than 70 percent of their total value (or more than 50 percent of theirtotal value with respect to goods described in section 213(b) of the Caribbean Basin Economic Recovery Act), comingto the customs territory of the United States directly from any such possession, and all goods previously imported intothe customs territory of the United States with payment of all applicable duties and taxes imposed upon or by reasonof importation which were shipped from the United States, without remission, refund or drawback of such duties ortaxes, directly to the possession from which they are being returned by direct shipment, are exempt from duty.

(B) In determining whether goods produced or manufactured in any such insular possession contain foreign materials tothe value of more than 70 percent, no material shall be considered foreign which either--

(1) at the time such goods are entered, or

(2) at the time such material is imported into the insular possession,

may be imported into the customs territory from a foreign country, and entered free of duty; except that no goodscontaining material to which (2) of this subparagraph applies shall be exempt from duty under subparagraph (A)unless adequate documentation is supplied to show that the material has been incorporated into such goods duringthe 18-month period after the date on which such material is imported into the insular possession.

(C) Subject to the limitations imposed under sections 503(a)(2), 503(a)(3) and 503(c) of the Trade Act of 1974, goodsdesignated as eligible under section 503 of such Act which are imported from an insular possession of the UnitedStates shall receive duty treatment no less favorable than the treatment afforded such goods imported from abeneficiary developing country under title V of such Act.


GN p.4

(D) Subject to the provisions in section 213 of the Caribbean Basin Economic Recovery Act, goods which are importedfrom insular possessions of the United States shall receive duty treatment no less favorable than the treatmentafforded such goods when they are imported from a beneficiary country under such Act.

(E) Subject to the provisions in section 204 of the Andean Trade Preference Act, goods which are imported from insularpossessions of the United States shall receive duty treatment no less favorable than the treatment afforded suchgoods when they are imported from a beneficiary country under such Act.

(F) No quantity of an agricultural product that is subject to a tariff-rate quota that exceeds the in-quota quantity shall beeligible for duty-free treatment under this paragraph.

(v) Products of the West Bank, the Gaza Strip or a qualifying industrial zone.

(A) Subject to the provisions of this paragraph, articles which are imported directly from the West Bank, the Gaza Strip, aqualifying industrial zone as defined in subdivision (G) of this subparagraph or Israel and are--

(1) wholly the growth, product or manufacture of the West Bank, the Gaza Strip or a qualifying industrial zone; or

(2) new or different articles of commerce that have been grown, produced or manufactured in the West Bank, theGaza Strip or a qualifying industrial zone, and the sum of--

(I) the cost or value of the materials produced in the West Bank, the Gaza Strip, a qualifying industrial zone orIsrael, plus

(II) the direct costs of processing operations (not including simple combining or packaging operations, and notincluding mere dilution with water or with another substance that does not materially alter thecharacteristics of such articles) performed in the West Bank, the Gaza Strip, a qualifying industrial zone orIsrael,

is not less than 35 percent of the appraised value of such articles;

shall be eligible for duty-free entry into the customs territory of the United States. For purposes of subdivision (A)(2),materials which are used in the production of articles in the West Bank, the Gaza Strip or a qualifying industrial zone,and which are the product of the United States, may be counted in an amount up to 15 percent of the appraised valueof such articles.

(B) Articles are "imported directly" for the purposes of this paragraph if--

(1) they are shipped directly from the West Bank, the Gaza Strip, a qualifying industrial zone or Israel into theUnited States without passing through the territory of any intermediate country; or

(2) they are shipped through the territory of an intermediate country, and the articles in the shipment do not enterinto the commerce of any intermediate country and the invoices, bills of lading and other shipping documentsspecify the United States as the final destination; or

(3) they are shipped through an intermediate country and the invoices and other documents do not specify theUnited States as the final destination, and the articles--

(I) remain under the control of the customs authority in an intermediate country;

(II) do not enter into the commerce of an intermediate country except for the purpose of a sale other than atretail, but only if the articles are imported as a result of the original commercial transactions between theimporter and the producer or the producer's sales agent; and

(III) have not been subjected to operations other than loading, unloading or other activities necessary topreserve the articles in good condition.

(C) The term "new or different articles of commerce" means that articles must have been substantially transformed in theWest Bank, the Gaza Strip or a qualifying industrial zone into articles with a new name, character or use.


GN p.5

(D) (1) For the purposes of subdivision (A)(2)(I), the cost or value of materials produced in the West Bank, the GazaStrip or a qualifying industrial zone includes--

(I) the manufacturer's actual cost for the materials;

(II) when not included in the manufacturer's actual cost for the materials, the freight, insurance, packing andall other costs incurred in transporting the materials to the manufacturer's plant;

(III) the actual cost of waste or spoilage, less the value of recoverable scrap; and

(IV) taxes or duties imposed on the materials by the West Bank, the Gaza Strip or a qualifying industrial zone,if such taxes are not remitted on exportation.

(2) If a material is provided to the manufacturer without charge, or at less than fair market value, its cost or valueshall be determined by computing the sum of--

(I) all expenses incurred in the growth, production or manufacturer of the material, including generalexpenses;

(II) an amount for profit; and

(III) freight, insurance, packing and all other costs incurred in transporting the material to the manufacturer'splant.

(3) If the information necessary to compute the cost or value of a material is not available, the Customs Service mayascertain or estimate the value thereof using all reasonable methods.

(E) (1) For purposes of this paragraph, the "direct costs of processing operations performed in the West Bank, theGaza Strip or a qualifying industrial zone" with respect to an article are those costs either directly incurred in, orwhich can be reasonably allocated to, the growth, production, manufacture or assembly of that article. Suchcosts include, but are not limited to, the following to the extent that they are includible in the appraised value ofarticles imported into the United States:

(I) All actual labor costs involved in the growth, production, manufacture or assembly of the article, includingfringe benefits, on-the-job training and costs of engineering, supervisory, quality control and similarpersonnel;

(II) Dies, molds, tooling and depreciation on machinery and equipment which are allocable to such articles;

(III) Research, development, design, engineering and blueprint costs insofar as they are allocable to sucharticles; and

(IV) Costs of inspecting and testing such articles.

(2) Those items that are not included as direct costs of processing operations with respect to an article are thosewhich are not directly attributable to the article or are not costs of manufacturing the article. Such items include,but are not limited to--

(I) profit; and

(II) general expenses of doing business which are either not allocable to the article or are not related to thegrowth, production, manufacture or assembly of the article, such as administrative salaries, casualty andliability insurance, advertising and salesmen's salaries, commissions or expenses.


GN p.6

(F) Whenever articles are entered with a claim for the duty exemption provided in this paragraph--

(1) the importer shall be deemed to certify that such articles meet all of the conditions for duty exemption; and

(2) when requested by the Customs Service, the importer, manufacturer or exporter submits a declaration settingforth all pertinent information with respect to such articles, including the following:

(I) A description of such articles, quantities, numbers and marks of packages, invoice numbers and bills oflading;

(II) A description of the operations performed in the production of such articles in the West Bank, the GazaStrip, a qualifying industrial zone or Israel and an identification of the direct costs of processing operations;

(III) A description of the materials used in the production of such articles which are wholly the growth, productor manufacture of the West Bank, the Gaza Strip, a qualifying industrial zone, Israel or the United States,and a statement as to the cost or value of such materials;

(IV) A description of the operations performed on, and a statement as to the origin and cost or value of, anyforeign materials used in such articles which are claimed to have been sufficiently processed in the WestBank, the Gaza Strip, a qualifying industrial zone or Israel so as to be materials produced in the WestBank, the Gaza Strip, a qualifying industrial zone or Israel; and

(V) A description of the origin and cost or value of any foreign materials used in the article which have notbeen substantially transformed in the West Bank, the Gaza Strip or a qualifying industrial zone.

(G) For the purposes of this paragraph, a "qualifying industrial zone" means any area that--(1) encompasses portions of the territory of Israel and Jordan or Israel and Egypt;

(2) has been designated by local authorities as an enclave where merchandise may enter without payment of dutyor excise taxes; and

(3) has been designated by the United States Trade Representative in a notice published in the Federal Register asa qualifying industrial zone.

(b) Rate of Duty Column 2. 1/ Notwithstanding any of the foregoing provisions of this note, the rates of duty shown in column 2 shallapply to products, whether imported directly or indirectly, of the following countries and areas pursuant to section 401 of the TariffClassification Act of 1962, to section 231 or 257(e)(2) of the Trade Expansion Act of 1962, to section 404(a) of the Trade Act of1974 or to any other applicable section of law, or to action taken by the President thereunder:

Cuba North Korea

1/ Nondiscriminatory treatment was restored to goods that are products of Serbia or Montenegro, effective Dec. 4, 2003. SeeNotice of the Department of State, 68 F.R. 64410.


GN p.7

(c) Products Eligible for Special Tariff Treatment.

(i) Programs under which special tariff treatment may be provided, and the corresponding symbols for such programs as theyare indicated in the "Special" subcolumn, are as follows:

Generalized System of Preferences . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A, A* or A+Automotive Products Trade Act . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . BUnited States-Australia Free Trade Agreement . . . . . . . . . . . . . . . . . . . . . . . . AUAgreement on Trade in Civil Aircraft . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CNorth American Free Trade Agreement:

Goods of Canada, under the terms of general note 12 to this schedule. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CAGoods of Mexico, under the terms of general note 12 to this schedule . . . . . . . . . . . . . . . . . . . . . . . . . . . . . MX

United States-Chile Free Trade Agreement . . . . . . . . . . . . . . . . . . . . . . . . . . . CLAfrican Growth and Opportunity Act . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . DCaribbean Basin Economic Recovery Act . . . . . . . . . . . . . . . . . . . . . . . . . . . . E or E*United States-Israel Free Trade Area . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ILAndean Trade Preference Act or

Andean Trade Promotion and Drug Eradication Act . . . . . . . . . . . . . . . J, J* or J+United States-Jordan Free Trade Area Implementation Act . . . . . . . . . . . . . . . JOAgreement on Trade in Pharmaceutical Products . . . . . . . . . . . . . . . . . . . . . . KUruguay Round Concessions on Intermediate

Chemicals for Dyes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . LUnited States-Caribbean Basin Trade Partnership Act . . . . . . . . . . . . . . . . . . . RUnited States-Singapore Free Trade Agreement . . . . . . . . . . . . . . . . . . . . . . . SG

(ii) Articles which are eligible for the special tariff treatment provided for in general notes 4 through 14 and which are subjectto temporary modification under any provision of subchapters I, II and VII of chapter 99 shall be subject, for the periodindicated in the "Effective Period" column in chapter 99, to rates of duty as follows:

(A) if a rate of duty for which the article may be eligible is set forth in the "Special" subcolumn in chapter 99 followedby one or more symbols described above, such rate shall apply in lieu of the rate followed by the correspondingsymbol(s) set forth for such article in the "Special" subcolumn in chapters 1 to 98; or

(B) if "No change" appears in the "Special" subcolumn in chapter 99 and subdivision (c)(ii)(A) above does not apply,the rate of duty in the "General" subcolumn in chapter 99 or the applicable rate(s) of duty set forth in the "Special"subcolumn in chapters 1 to 98, whichever is lower, shall apply.

(iii) Unless the context requires otherwise, articles which are eligible for the special tariff treatment provided for in generalnotes 4 through 14 and which are subject to temporary modification under any provision of subchapters III or IV ofchapter 99 shall be subject, for the period indicated in chapter 99, to the rates of duty in the "General" subcolumn insuch chapter.

(iv) Whenever any rate of duty set forth in the "Special" subcolumn in chapters 1 to 98 is equal to or higher than, thecorresponding rate of duty provided in the "General" subcolumn in such chapters, such rate of duty in the "Special"subcolumn shall be deleted; except that, if the rate of duty in the "Special" subcolumn is an intermediate stage in aseries of staged rate reductions for that provision, such rate shall be treated as a suspended rate and shall be set forthin the "Special" subcolumn, followed by one or more symbols described above, and followed by an "s" in parentheses. Ifno rate of duty for which the article may be eligible is provided in the "Special" subcolumn for a particular provision inchapters 1 to 98, the rate of duty provided in the "General" subcolumn shall apply.

(d) Certain Motor Vehicles Manufactured in Foreign Trade Zones.

(i) Duty imposed. Notwithstanding any other provision of law, the duty imposed on a qualified article shall be the amountdetermined by multiplying the applicable foreign value content of such article by the applicable rate of duty for sucharticle.

(ii) Qualified article. For purposes of this subdivision, the term "qualified article" means an article that is--

(A) classifiable under any of subheadings 8702.10 through 8704.90 of the Harmonized Tariff Schedule of the UnitedStates,

(B) produced or manufactured in a foreign trade zone before January 1, 1996,

(C) exported therefrom to a NAFTA country (as defined in section 2(4) of the North American Free Trade AgreementImplementation Act (19 U.S.C. 3301(4)), and


GN p.8

(D) subsequently imported from that NAFTA country into the customs territory of the United States--

(I) on or after the effective date of this subdivision, or

(II) on or after January 1, 1994, and before such effective date, if the entry of such article is unliquidated,under protest, or in litigation, or liquidation is otherwise not final on such effective date.

(iii) Applicable foreign value content.

(A) Applicable foreign value content. For purposes of this subdivision, the term "applicable foreign value content"means the amound determined by multiplying the value of a qualified article by the applicable percentage.

(B) Applicable percentage. The term "applicable percentage" means the FTZ percentage for the article plus 5percentage points.

(iv) Other definitions and special rules. For purposes of this subdivision--

(A) FTZ percentage. The FTZ percentage for a qualified article shall be the percentage determined in accordancewith subparagraph (I), (II), or (III) of this paragraph, whichever is applicable.

(I) Report for year published. If, at the time a qualified article is entered, the FTZ Annual Report for the yearin which the article was manufactured has been published, the FTZ percentage for the article shall be thepercentage of foreign status merchandise set forth in that report for the subzone in which the qualifiedarticle was manufactured, or if not manufactured in a subzone, the foreign trade zone in which the qualifiedarticle was manufactured.

(II) Report for year not published. If, at the time a qualified article is entered, the FTZ Annual Report for theyear in which the article was manufactured has not been published, the FTZ percentage for the article shallbe the percentage of foreign status merchandise set forth in the most recently published FTZ AnnualReport for the subzone in which the article was manufactured, or if not manufactured in a subzone, theforeign trade zone in which the qualified article was manufactured.

(B) Applicable rate of duty. The term "applicable duty rate" means the rate of duty set forth in any of subheadings8702.10 through 8704.90 of the Harmonized Tariff Schedule of the United States that is applicable to the qualifiedarticle and which would apply to that article if the article were directly entered for consumption into the UnitedStates from the foreign trade zone with non-privileged foreign status having been claimed for all foreignmerchandise used in the manufacture or production of the qualified article.

(C) Foreign trade zone; subzone. The terms "foreign trade zone" and "subzone" mean a zone or subzone establishedpursuant to the Act of June 18, 1934, commonly known as the Foreign Trade Zones Act (19 U.S.C. 81a et seq.).

(D) FTZ annual report. The term "FTZ Annual Report" means the Annual Report to the Congress published inaccordance with section 16 of the Foreign Trade Zones Act (19 U.S.C. 81p(c)).

(E) Non-privileged foreign status. The term "non-privileged foreign status" means that privilege has not beenrequested with respect to an article pursuant to section 3 of the Foreign Trade Zones Act.

(e) Exemptions. For the purposes of general note 1--

(i) corpses, together with their coffins and accompanying flowers,

(ii) telecommunications transmissions,

(iii) records, diagrams and other data with regard to any business, engineering or exploration operation whether on paper,cards, photographs, blueprints, tapes or other media,

(iv) articles returned from space within the purview of section 484a of the Tariff Act of 1930,

(v) articles exported from the United States which are returned within 45 days after such exportation from the United Statesas undeliverable and which have not left the custody of the carrier or foreign customs service, and

(vi) any aircraft part or equipment that was removed from a United States-registered aircraft while being used abroad ininternational traffic because of accident, breakdown, or emergency, that was returned to the United States within 45days after removal, and that did not leave the custody of the carrier or foreign customs service while abroad,

are not goods subject to the provisions of the tariff schedule. No exportation referred to in subdivision (e) may be treated assatisfying any requirement for exportation in order to receive a benefit from, or meet an obligation to, the United States as aresult of such exportation.


GN p.9

(f) Commingling of Goods.

(i) Whenever goods subject to different rates of duty are so packed together or mingled that the quantity or value of eachclass of goods cannot be readily ascertained by customs officers (without physical segregation of the shipment or thecontents of any entire package thereof), by one or more of the following means:

(A) sampling,

(B) verification of packing lists or other documents filed at the time of entry, or

(C) evidence showing performance of commercial settlement tests generally accepted in the trade and filed in suchtime and manner as may be prescribed by regulations of the Secretary of the Treasury,

the commingled goods shall be subject to the highest rate of duty applicable to any part thereof unless the consignee orhis agent segregates the goods pursuant to subdivision (f)(ii) hereof.

(ii) Every segregation of goods made pursuant to subdivision (f) of this note shall be accomplished by the consignee or hisagent at the risk and expense of the consignee within 30 days (unless the Secretary authorizes in writing a longer time)after the date of personal delivery or mailing, by such employee as the Secretary of the Treasury shall designate, ofwritten notice to the consignee that the goods are commingled and that the quantity or value of each class of goodscannot be readily ascertained by customs officers. Every such segregation shall be accomplished under customssupervision, and the compensation and expenses of the supervising customs officers shall be reimbursed to theGovernment by the consignee under such regulations as the Secretary of the Treasury may prescribe.

(iii) The foregoing provisions of subdivision (f) of this note do not apply with respect to any part of a shipment if theconsignee or his agent furnishes, in such time and manner as may be prescribed by regulations of the Secretary of theTreasury, satisfactory proof--

(A) that such part (1) is commercially negligible, (2) is not capable of segregation without excessive cost and (3) willnot be segregated prior to its use in a manufacturing process or otherwise, and

(B) that the commingling was not intended to avoid the payment of lawful duties.

Any goods with respect to which such proof is furnished shall be considered for all customs purposes as a part of thegoods, subject to the next lower rate of duty, with which they are commingled.

(iv) The foregoing provisions of subdivision (f) of this note do not apply with respect to any shipment if the consignee or hisagent shall furnish, in such time and manner as may be prescribed by regulations of the Secretary of the Treasury,satisfactory proof--

(A) that the value of the commingled goods is less than the aggregate value would be if the shipment weresegregated;

(B) that the shipment is not capable of segregation without excessive cost and will not be segregated prior to its usein a manufacturing process or otherwise; and

(C) that the commingling was not intended to avoid the payment of lawful duties.

Any goods with respect to which such proof is furnished shall be considered for all customs purposes to be dutiable atthe rate applicable to the material present in greater quantity than any other material.

(v) The provisions of subdivision (f) of this note shall apply only in cases where the tariff schedule does not expresslyprovide a particular tariff treatment for commingled goods.


GN p.10

(g) Abbreviations. In the tariff schedule the following symbols and abbreviations are used with the meanings respectively indicatedbelow:

$ - dollars¢ - cents% - percent ad valorem+ - plus/ - per° - degreesAC - alternating currentASTM - American Society for

Testing Materialsbbl - barrelsC - Celsiuscc - cubic centimeterscu. - cubiccg - centigramscm - centimeterscm2 - square centimeterscm3 - cubic centimeterscy - clean yieldd - DenierDC - direct currentdoz. - dozensg - gramsG.V.W. - gross vehicle weightI.R.C. - Internal Revenue Codekcal - kilocalorieskg - kilogramskHz - kilohertz

kN - kilonewtonskVA - kilovolt-ampereskvar - kilovolt-amperes reactivekW - kilowattskWH - kilowatt-hourslin - linearm - meterMbq - megabecquerelmc - millicuriesmg - milligramsMHz - megahertzml - millilitersmm - millimetersMPa - megapascalsm2 - square metersm3 - cubic metersNo. - numberode - ozone depletion equivalentpcs. - piecespf. - proofprs. - pairsr.p.m. - revolutions per minutesbe - standard brick equivalentSME - square meters equivalentt - metric tonsV - voltsW - wattswt. - weight

(h) Definitions. For the purposes of the tariff schedule, unless the context otherwise requires--

(i) the term "entered" means entered, or withdrawn from warehouse for consumption, in the customs territory of theUnited States;

(ii) the term "entered for consumption" does not include withdrawals from warehouse for consumption;

(iii) the term "withdrawn from warehouse for consumption" means withdrawn from warehouse for consumption anddoes not include goods entered for consumption;

(iv) the term "rate of duty" includes a free rate of duty;

(v) the terms "wholly of", "in part of", and "containing", when used between the description of an article and a material(e.g., "woven fabrics, wholly of cotton"), have the following meanings:

(A) "wholly of" means that the goods are, except for negligible or insignificant quantities of some other materialor materials, composed completely of the named material;

(B) "in part of" or "containing" mean that the goods contain a significant quantity of the named material.

With regard to the application of the quantitative concepts specified above, it is intended that the de minimis ruleapply.

(vi) the term "headings" refers to the article descriptions and tariff provisions appearing in the schedule at the firsthierarchical level; the term "subheading" refers to any article description or tariff provision indented thereunder; areference to "headings" encompasses subheadings indented thereunder.

(i) Issuance of Rules and Regulations. The Secretary of the Treasury is hereby authorized to issue rules and regulationsgoverning the admission of articles under the provisions of the tariff schedule. The allowance of an importer's claim forclassification, under any of the provisions of the tariff schedule which provides for total or partial relief from duty or otherimport restrictions on the basis of facts which are not determinable from an examination of the article itself in itscondition as imported, is dependent upon his complying with any rules or regulations which may be issued pursuant tothis note.

(j) Methods of Ascertainment. The Secretary of the Treasury is authorized to prescribe methods of analyzing, testing,sampling, weighing, gauging, measuring or other methods of ascertainment whenever he finds that such methods arenecessary to determine the physical, chemical or other properties or characteristics of articles for purposes of any lawadministered by the Customs Service.


GN p.11

GSP

4. Products of Countries Designated Beneficiary Developing Countries for Purposes of the Generalized System of Preferences (GSP).

(a) The following countries, territories and associations of countries eligible for treatment as one country (pursuant tosection 507(2) of the Trade Act of 1974 (19 U.S.C. 2467(2)) are designated beneficiary developing countries for thepurposes of the Generalized System of Preferences, provided for in Title V of the Trade Act of 1974, as amended (19U.S.C. 2461 et seq.):

Independent Countries

AfghanistanAlbaniaAlgeriaAngolaAntigua and BarbudaArgentinaArmeniaBahrainBangladeshBarbadosBelizeBeninBhutanBoliviaBosnia and HercegovinaBotswanaBrazilBulgariaBurkina FasoBurundiCambodiaCameroonCape VerdeCentral African RepublicChadColombiaComorosCongo (Brazzaville)Congo (Kinshasa)Costa RicaCôte d'IvoireCroatiaDjiboutiDominicaDominican RepublicEcuadorEgyptEl SalvadorEquatorial GuineaEritrea

EthiopiaFijiGabonGambia, TheGeorgiaGhanaGrenadaGuatemalaGuineaGuinea-BissauGuyanaHaitiHondurasIndiaIndonesiaIraqJamaicaJordanKazakhstanKenyaKiribatiKyrgyzstanLebanonLesothoMacedonia, Former Yugoslav Republic ofMadagascarMalawiMaliMauritaniaMauritiusMoldovaMongoliaMoroccoMozambiqueNamibiaNepalNigerNigeriaOmanPakistan

PanamaPapua New GuineaParaguayPeruPhilippinesRomaniaRussiaRwandaSt. Kitts and NevisSaint LuciaSaint Vincent and the GrenadinesSamoaSao Tomé and PrincipeSenegalSerbia and MontenegroSeychellesSierra LeoneSolomon IslandsSomaliaSouth AfricaSri LankaSurinameSwazilandTanzaniaThailandTogoTongaTrinidad and TobagoTunisiaTurkeyTuvaluUgandaUruguayUzbekistanVanuatuVenezuelaRepublic of YemenZambiaZimbabwe


GN p.12

GSP

Non-Independent Countries and Territories

AnguillaBritish Indian Ocean TerritoryChristmas Island (Australia)Cocos (Keeling) IslandsCook Islands

Falkland Islands (Islas Malvinas)GibraltarHeard Island and McDonald IslandsMontserratNiueNorfolk IslandPitcairn Islands

Saint HelenaTokelauTurks and Caicos IslandsVirgin Islands, BritishWallis and FutunaWest Bank and Gaza StripWestern Sahara

Associations of Countries (treated as one country)

Member Countriesof the

Cartagena Agreement(Andean Group)

Consisting of:

Bolivia Colombia Ecuador Peru Venezuela

Member Countriesof the West African

Economic and MonetaryUnion (WAEMU)

Consisting of:

Benin Burkina Faso Côte d'Ivoire Guinea-Bissau Mali Niger Senegal Togo

Member Countries ofthe Association ofSouth East AsianNations (ASEAN)

Currently qualifying:

Cambodia Indonesia Philippines Thailand

Member Countriesof the Southern Africa

Development Community(SADC)


BotswanaMauritiusTanzania

Member Countries of theSouth Asian Associationfor Regional Cooperation

(SAARC)


BangladeshBhutanIndiaNepal

PakistanSri Lanka

Member Countries of the

Caribbean Common Market (CARICOM),except The Bahamas

Consisting of:

Antigua and Barbuda Barbados Belize Dominica Grenada Guyana Jamaica Montserrat St. Kitts and Nevis Saint Lucia Saint Vincent and the Grenadines Trinidad and Tobago


GN p.13

GSP

(b) (i) The following beneficiary countries are designated as least-developed beneficiary developing countries pursuantto section 502(a)(2) of the Trade Act of 1974, as amended:

AfghanistanAngolaBangladeshBeninBhutanBurkina FasoBurundiCambodiaCape VerdeCentral African Republic

ChadComorosCongo (Kinshasa)DjiboutiEquatorial GuineaEthiopiaGambia, TheGuineaGuinea-BissauHaitiKiribati

LesothoMadagascarMalawiMaliMauritaniaMozambiqueNepalNigerRwandaSamoa

Sao Tomé and Principe

Sierra Leone Somalia

TanzaniaTogoTuvaluUgandaVanuatuRepublic of YemenZambia

Whenever an eligible article which is the growth, product or manufacture of one of the countries designated as aleast-developed beneficiary developing country is imported into the customs territory of the United States directlyfrom such country, such article shall be entitled to receive the duty-free treatment provided for in subdivision (c) ofthis note without regard to the limitations on preferential treatment of eligible articles in section 503(c)(2)(A) of theTrade Act, as amended (19 U.S.C. 2463(c)(2)(A)).

(ii) Articles provided for in a provision for which a rate of duty "Free" appears in the "Special" subcolumn followed bythe symbol "A+" in parentheses are those designated by the President to be eligible articles for purposes of theGSP pursuant to section 503(a)(1)(B) of the Trade Act of 1974, as amended. The symbol "A+" indicates that allleast-developed beneficiary countries are eligible for preferential treatment with respect to all articles provided forin the designated provisions. Whenever an eligible article which is the growth, product, or manufacture of adesignated least-developed developing country listed in subdivision (b)(i) of this note is imported into the customsterritory of the United States directly from such country, such article shall be eligible for duty-free treatment as setforth in the "Special" subcolumn; provided that, in accordance with regulations promulgated by the Secretary ofthe Treasury the sum of (1) the cost or value of the materials produced in the least-developed beneficiarydeveloping country or 2 or more countries which are members of the same association of countries which istreated as one country under section 507(2) of the Trade Act of 1974, plus (2) the direct costs of processingoperations performed in such least-developed beneficiary developing country or such members countries, is notless than 35 percent of the appraised value of such article at the time of its entry into the customs territory of theUnited States. No article or material of a least-developed beneficiary developing country shall be eligible for suchtreatment by virtue of having merely undergone simple combining or packing operations, or mere dilution withwater or mere dilution with another substance that does not materially alter the characteristics of the article.

(c) Articles provided for in a provision for which a rate of duty of "Free" appears in the "Special" subcolumn followed by thesymbols "A" or "A*" in parentheses are those designated by the President to be eligible articles for purposes of the GSPpursuant to section 503 of the Trade Act of 1974. The following articles may not be designated as an eligible article forpurposes of the GSP:

(i) textile and apparel articles which are subject to textile agreements;

(ii) watches, except as determined by the President pursuant to section 503(c)(1)(B) of the Trade Act of 1974, asamended;

(iii) import-sensitive electronic articles;

(iv) import-sensitive steel articles;

(v) footwear, handbags, luggage, flat goods, work gloves and leather wearing apparel, the foregoing which were noteligible articles for purposes of the GSP on April 1, 1984;


GN p.14

GSP

(vi) import-sensitive semimanufactured and manufactured glass products;

(vii) any agricultural product of chapters 2 through 52, inclusive, that is subject to a tariff-rate quota, if entered in aquantity in excess of the in-quota quantity for such product; and

(viii) any other articles which the President determines to be import-sensitive in the context of the GSP.

The symbol "A" indicates that all beneficiary developing countries are eligible for preferential treatment with respect to allarticles provided for in the designated provision. The symbol "A*" indicates that certain beneficiary developing countries,specifically enumerated in subdivision (d) of this note, are not eligible for such preferential treatment with regard to anyarticle provided for in the designated provision. Whenever an eligible article which is the growth, product, or manufacture of a designated beneficiary developing country listed in subdivision (a) of this note is imported into thecustoms territory of the United States directly from such country or territory, such article shall be eligible for duty-freetreatment as set forth in the "Special" subcolumn, unless excluded from such treatment by subdivision (d) of this note;provided that, in accordance with regulations promulgated by the Secretary of the Treasury the sum of (1) the cost orvalue of the materials produced in the beneficiary developing country or any 2 or more countries which are members ofthe same association of countries which is treated as one country under section 507(2) of the Trade Act of 1974, plus(2) the direct costs of processing operations performed in such beneficiary developing country or such membercountries is not less than 35 percent of the appraised value of such article at the time of its entry into the customsterritory of the United States. No article or material of a beneficiary developing country shall be eligible for suchtreatment by virtue of having merely undergone simple combining or packing operations, or mere dilution with water ormere dilution with another substance that does not materially alter the characteristics of the article.

[GN 4 continues on next page]

Harmonized Tariff Schedule of the United States (2005) – Supplement 1Annotated for Statistical Reporting Purposes

GN p.15

GSP

(d) Articles provided for in a provision for which a rate of duty of "Free" appears in the "Special" subcolumn of rate of dutycolumn 1 followed by the symbol "A*" in parentheses, if imported from a beneficiary developing country set out oppositethe provisions enumerated below, are not eligible for the duty-free treatment provided in subdivision (c) of this note:

0202.30.02 Costa Rica0202.30.10 Argentina 0302.69.10 Ecuador0404.90.10 Argentina0603.10.70 Colombia 0603.10.80 Colombia0703.20.00 Argentina 0708.10.20 Guatemala 0708.20.10 Peru0708.90.30 Ecuador 0709.20.10 Peru 0710.29.15 India0710.29.30 Dominican

Republic;Ecuador

0710.80.65 Guatemala0710.80.70 Guatemala 0710.80.93 Guatemala0712.90.30 Peru0713.33.20 El Salvador0713.40.20 India0713.90.10 Peru0714.10.10 Costa Rica 0714.10.20 Costa Rica 0714.20.10 Colombia;

Dominican Republic

0714.20.20 Dominican Republic

0714.90.45 Costa Rica 0802.90.80 Guatemala 0804.50.80 Philippines0805.50.30 Jamaica0805.90.01 Jamaica0811.90.10 Costa Rica 0811.90.50 Costa Rica 0811.90.55 Guatemala0813.10.00 Turkey 1102.90.30 El Salvador1106.30.20 Ecuador 1602.50.09 Brazil1602.50.20 Brazil 1604.14.50 Colombia1701.11.05 Brazil;

Colombia1701.11.10 Argentina;

Brazil;Dominican Republic

1701.11.20 Brazil; Guatemala

1701.12.05 Brazil 1701.12.10 Brazil 1701.91.05 Brazil1701.91.42 Colombia;

Jamaica 1701.99.05 Brazil 1701.99.10 Brazil 1702.30.22 Argentina;

Jamaica 1702.60.22 Argentina1702.90.10 Colombia1702.90.35 Belize;

Guatemala1702.90.40 Brazil;

Dominican Republic



1806.10.22 Colombia1806.10.34 Colombia1806.10.65 Brazil 1806.20.22 Turkey1806.32.55 Colombia;

Dominican Republic

1901.20.02 Colombia2004.10.40 Colombia;

Peru 2007.99.48 Argentina 2008.19.25 Peru 2008.30.10 Dominican

Republic2008.30.96 Peru2008.50.20 Argentina;

Turkey 2008.99.13 Costa Rica2008.99.23 Dominican

Republic2008.99.45 Dominican

Republic2009.31.10 Honduras 2009.39.10 Honduras2106.90.06 Colombia 2106.90.12 Dominican

Republic2106.90.52 El Salvador2202.90.36 Dominican

Republic2207.10.30 Barbados2306.50.00 Dominican

Republic2401.20.57 Indonesia 2402.10.80 Dominican

Republic2403.91.20 Dominican

Republic2607.00.00 Peru2611.00.60 Bolivia2804.69.10 Brazil 2805.40.00 Argentina2813.90.50 Argentina2825.90.15 Brazil2832.30.10 Argentina2839.90.00 Argentina2841.30.00 Argentina2841.50.90 Argentina2843.30.00 Argentina;

Colombia 2849.10.00 Argentina2850.00.50 Argentina2904.90.15 Brazil2905.11.20 Trinidad and

Tobago 2905.12.00 Argentina2905.13.00 Argentina2905.22.50 Argentina 2905.42.00 Brazil 2906.11.00 Brazil;

India2906.14.00 Argentina 2909.19.14 Brazil 2912.13.00 Colombia

2914.12.00 Argentina2914.13.00 Argentina2915.70.00 Argentina2916.39.15 India 2917.14.50 Argentina2918.21.50 Argentina2918.22.10 Argentina;

Turkey 2918.22.50 Argentina2921.42.23 Guatemala2924.21.16 Brazil2928.00.10 Colombia2929.10.15 Argentina2932.99.90 Argentina2933.39.23 Guatemala2933.49.30 Argentina2933.99.55 Argentina3204.12.20 India3204.12.30 India3204.12.45 India3204.12.50 India3209.90.00 Argentina3212.90.00 Colombia3301.12.00 Brazil3301.19.10 Argentina3301.90.10 Argentina;

India 3307.20.00 Argentina3307.49.00 Argentina3501.90.20 Dominican

Republic3504.00.50 Argentina3506.99.00 Argentina3701.10.00 Argentina3702.10.00 Argentina3706.10.30 Argentina3707.90.32 Argentina3815.90.10 Panama 3901.90.90 Argentina 3902.10.00 Argentina 3902.20.50 Argentina 3902.90.00 Argentina 3903.90.50 Argentina 3904.40.00 Argentina 3906.10.00 Argentina 3906.90.50 Argentina 3907.30.00 Argentina 3907.60.00 Argentina 3907.99.00 Argentina 3909.10.00 Argentina3909.50.50 Argentina 3913.90.20 Argentina 3920.59.80 Dominican

Republic3920.62.00 India;

Thailand3921.90.50 Argentina 3923.90.00 Argentina 4011.10.10 Argentina;

Brazil 4011.10.50 Brazil 4011.20.10 Brazil 4011.20.50 Brazil4101.50.70 Colombia4103.20.20 Colombia4106.21.10 Peru4107.11.80 Argentina


GN p.16

GSP


4107.99.60 Colombia4201.00.60 Argentina4303.10.00 Argentina 4412.13.25 Brazil4412.13.51 Brazil;

Indonesia4412.13.60 Indonesia 4412.13.91 Brazil;

Indonesia4412.14.25 Brazil4412.14.31 Brazil4412.14.56 Brazil4412.19.30 Russia4412.19.40 Brazil4412.22.31 Brazil;

Indonesia 4412.22.41 Brazil;

Colombia;Indonesia

4412.29.36 Brazil; Indonesia

4412.29.46 Brazil; Ecuador;Indonesia

4412.92.41 Ecuador4412.92.51 Guyana 4412.99.56 Colombia4421.90.60 Brazil 5308.90.10 Dominican

Republic5702.51.20 India5702.91.30 India5702.99.05 India5702.99.20 India5703.90.00 India6406.91.00 Colombia 6501.00.60 Colombia;

Ecuador 6802.21.10 Turkey6802.91.20 Turkey6802.91.25 Turkey6802.93.00 Brazil;

India6908.10.20 Thailand 6910.10.00 Brazil 6910.90.00 Argentina;

Brazil6911.90.00 Brazil6912.00.44 Brazil 7007.11.00 Argentina 7106.92.50 Brazil7109.00.00 Peru 7113.19.21 Peru 7113.19.50 Dominican

Republic7114.11.60 Argentina 7114.19.00 Peru7115.90.30 Colombia7117.90.55 Peru 7202.21.10 Brazil 7202.21.50 Argentina;

Brazil 7202.30.00 Argentina;

Brazil 7202.49.50 Russia7307.21.50 Brazil 7307.91.30 Brazil 7307.91.50 Brazil 7315.90.00 Argentina7403.11.00 Peru7403.12.00 Peru

7407.21.90 Brazil 7407.22.30 Russia 7408.11.60 Russia7408.19.00 Brazil7409.11.50 Argentina 7409.21.00 Argentina 7411.21.50 Trinidad and

Tobago7604.10.30 Venezuela 7604.10.50 Russia7604.29.30 Venezuela 7605.11.00 Venezuela 7605.21.00 Venezuela 7614.10.50 Ecuador7614.90.20 Venezuela 7614.90.50 Venezuela7801.99.30 Colombia;

Dominican Republic

7901.11.00 Argentina 7901.12.50 Argentina 7905.00.00 Peru 8104.11.00 Russia8108.90.60 Russia 8112.30.60 Russia 8207.20.00 Argentina 8402.11.00 Peru8408.20.20 Brazil 8408.20.90 Brazil 8409.91.50 Argentina;

Brazil 8409.91.99 Argentina 8409.99.91 Argentina;

Brazil8413.30.10 Brazil 8450.90.20 Ecuador 8477.51.00 Argentina 8480.30.00 Argentina 8481.30.20 Argentina 8481.80.30 Argentina 8481.80.90 Argentina 8481.90.30 Argentina 8503.00.65 Argentina 8524.52.10 Argentina 8535.40.00 Dominican

Republic 8536.90.80 Argentina8538.90.80 Argentina 8544.30.00 Honduras8708.40.50 Brazil 8708.60.80 Argentina 8708.70.60 Argentina 8708.99.67 Brazil 8708.99.80 Argentina 8716.90.50 Argentina9003.90.00 Argentina 9113.10.00 Argentina 9113.20.60 Argentina9305.10.40 Peru

[Compiler’s Note: Text forsupplement resumes onpage 21 to retain pagenumbering from 2005edition.]


GN p.17

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APTA

5. Automotive Products and Motor Vehicles Eligible for Special Tariff Treatment. Articles entered under the Automotive ProductsTrade Act are subject to the following provisions:

(a) Motor vehicles and original motor-vehicle equipment which are Canadian articles and which fall in provisions for whichthe rate of duty "Free (B)" appears in the "Special" subcolumn may be entered free of duty. As used in this note--

(i) The term "Canadian article" means an article which originates in Canada, as defined in general note 12.

(ii) The term "original motor-vehicle equipment", as used with reference to a Canadian article (as defined above),means such a Canadian article which has been obtained from a supplier in Canada under or pursuant to a writtenorder, contract or letter of intent of a bona fide motor vehicle manufacturer in the United States, and which is afabricated component originating in Canada, as defined in general note 12, and intended for use as originalequipment in the manufacture in the United States of a motor vehicle, but the term does not include trailers orarticles to be used in their manufacture.

(iii) The term "motor vehicle", as used in this note, means a motor vehicle of a kind described in headings 8702, 8703and 8704 of chapter 87 (excluding an electric trolley bus and a three-wheeled vehicle) or an automobile trucktractor principally designed for the transport of persons or goods.

(iv) The term "bona fide motor-vehicle manufacturer" means a person who, upon application to the Secretary ofCommerce, is determined by the Secretary to have produced no fewer than 15 complete motor vehicles in theUnited States during the previous 12 months, and to have installed capacity in the United States to produce 10 ormore complete motor vehicles per 40-hour week. The Secretary of Commerce shall maintain, and publish fromtime to time in the Federal Register, a list of the names and addresses of bona fide motor-vehicle manufacturers.

(b) If any Canadian article accorded the status of original motor-vehicle equipment is not so used in the manufacture in theUnited States of motor vehicles, such Canadian article or its value (to be recovered from the importer or other personwho diverted the article from its intended use as original motor-vehicle equipment) shall be subject to forfeiture, unlessat the time of the diversion of the Canadian article the United States Customs Service is notified in writing, and, pursuantto arrangements made with the Service--

(i) the Canadian article is, under customs supervision, destroyed or exported, or

(ii) duty is paid to the United States Government in an amount equal to the duty which would have been payable atthe time of entry if the Canadian article had not been entered as original motor-vehicle equipment.


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Civil aircraft

6. Articles Eligible for Duty-Free Treatment Pursuant to the Agreement on Trade in Civil Aircraft.

(a) Whenever a product is entered under a provision for which the rate of duty "Free (C)" appears in the "Special"subcolumn and a claim for such rate of duty is made, the importer--

(i) shall maintain such supporting documentation as the Secretary of the Treasury may require; and

(ii) shall be deemed to certify that the imported article is a civil aircraft, or has been imported for use in a civil aircraftand will be so used.

The importer may amend the entry or file a written statement to claim a free rate of duty under this note at any timebefore the liquidation of the entry becomes final, except that, notwithstanding section 505(c) of the Tariff Act of 1930 (19U.S.C. 1505(c)), any refund resulting from any such claim shall be without interest.

(b) (i) For purposes of the tariff schedule, the term "civil aircraft" means any aircraft, aircraft engine, or ground flightsimulator (including parts, components, and subassemblies thereof)--

(A) that is used as original or replacement equipment in the design, development, testing, evaluation,manufacture, repair, maintenance, rebuilding, modification, or conversion of aircraft; and

(B) (1) that is manufactured or operated pursuant to a certificate issued by the Administrator of the FederalAviation Administration (hereafter referred to as the "FAA") under section 44704 of title 49, UnitedStates Code, or pursuant to the approval of the airworthiness authority in the country of exportation,if such approval is recognized by the FAA as an acceptable substitute for such an FAA certificate;

(2) for which an application for such certificate has been submitted to, and accepted by, theAdministrator of the FAA by an existing type and production certificate holder pursuant to section44702 of title 49, United States Code, and regulations promulgated thereunder; or

(3) for which an application for such approval or certificate will be submitted in the future by an existingtype and production certificate holder, pending the completion of design or other technicalrequirements stipulated by the Administrator of the FAA.

(ii) The term "civil aircraft" does not include any aircraft, aircraft engine, or ground flight simulator (or parts,components, and subassemblies thereof) purchased for use by the Department of Defense or the United StatesCoast Guard, unless such aircraft, aircraft engine, or ground flight simulator (or parts, components, andsubassemblies thereof) satisfies the requirements of subdivisions (i)(A) and (i)(B)(1) or (2).

(iii) Subdivision (i)(B)(3) shall apply only to such quantities of the parts, components, and subassemblies as arerequired to meet the design and technical requirements stipulated by the Administrator. The Commissioner ofCustoms may require the importer to estimate the quantities of parts, components, and subassemblies coveredfor purposes of such subdivision.


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CBERA

7. Products of Countries Designated as Beneficiary Countries for Purposes of the Caribbean Basin Economic Recovery Act(CBERA).

(a) The following countries and territories or successor political entities are designated beneficiary countries for thepurposes of the CBERA, pursuant to section 212 of that Act (19 U.S.C. 2702):

Antigua and BarbudaArubaBahamasBarbadosBelizeCosta RicaDominicaDominican RepublicEl Salvador

GrenadaGuatemalaGuyanaHaitiHondurasJamaicaMontserratNetherlands Antilles

NicaraguaPanamaSt. Kitts and NevisSaint LuciaSaint Vincent and the GrenadinesTrinidad and TobagoVirgin Islands, British

(b) (i) Unless otherwise excluded from eligibility by the provisions of subdivisions (d) or (e) of this note, any article whichis the growth, product, or manufacture of a beneficiary country shall be eligible for duty-free treatment if thatarticle is provided for in a subheading for which a rate of duty of "Free" appears in the "Special" subcolumnfollowed by the symbol "E" or "E*" in parentheses, and if--

(A) that article is imported directly from a beneficiary country into the customs territory of the United States;and

(B) the sum of (I) the cost or value of the materials produced in a beneficiary country or two or morebeneficiary countries, plus (II) the direct costs of processing operations performed in a beneficiary countryor countries is not less than 35 per centum of the appraised value of such article at the time it is entered. For purposes of determining the percentage referred to in (II) above, the term "beneficiary country"includes the Commonwealth of Puerto Rico and the United States Virgin Islands. If the cost or value ofmaterials produced in the customs territory of the United States (other than the Commonwealth of PuertoRico) is included with respect to an article to which this note applies, an amount not to exceed 15 percentum of the appraised value of the article at the time it is entered that is attributed to such United Statescost or value may be applied toward determining the percentage referred to in (II) above.

(ii) Pursuant to subsection 213(a)(2) of the CBERA, the Secretary of the Treasury shall prescribe such regulation asmay be necessary to carry out this note including, but not limited to, regulations providing that, in order to beeligible for duty-free treatment under CBERA, an article must be wholly the growth, product, or manufacture of abeneficiary country, or must be a new or different article of commerce which has been grown, produced, ormanufactured in the beneficiary country, and must be stated as such in a declaration by the appropriate party; butno article or material of a beneficiary country shall be eligible for such treatment by virtue of having merelyundergone--

(A) simple combining or packaging operations, or

(B) mere dilution with water or mere dilution with another substance that does not materially alter thecharacteristics of the article.

(iii) As used in subdivision (b) of this note, the phrase "direct costs of processing operations" includes, but is notlimited to--

(A) all actual labor costs involved in the growth, production, manufacture, or assembly of the specificmerchandise, including fringe benefits, on-the-job training and the cost of engineering, supervisory, qualitycontrol, and similar personnel; and


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CBERA

(B) dies, molds, tooling, and depreciation on machinery and equipment which are allocable to the specificmerchandise.

Such phrase does not include costs which are not directly attributable to the merchandise concerned or are notcosts of manufacturing the product, such as (I) profit, and (II) general expenses of doing business which areeither not allocable to the specific merchandise or are not related to the growth, production, manufacture, orassembly of the merchandise, such as administrative salaries, casualty and liability insurance, advertising, andsalesmen's salaries, commissions or expenses.

(iv) Notwithstanding section 311 of the Tariff Act of 1930 (19 U.S.C. 1311), the products of a beneficiary countrywhich are imported directly from such country into Puerto Rico may be entered under bond for processing ormanufacturing in Puerto Rico. No duty shall be imposed on the withdrawal from warehouse of the product ofsuch processing or manufacturing if, at the time of such withdrawal, such product meets the requirements ofsubdivision (b)(i)(B) above.

(v) Pursuant to subsection 213(a)(5) of the CBERA, duty-free treatment shall be provided under the CBERA to anarticle (other than an article enumerated in subsection 213(b) of the CBERA) which is the growth, product, ormanufacture of Puerto Rico if--

(A) the article is imported directly from the beneficiary country into the customs territory of the United States,

(B) the article was by any means advanced in value or improved in condition in a beneficiary country, and

(C) any materials are added to the article in a beneficiary country, such materials are a product of a beneficiarycountry or the United States.

(c) Articles provided for in a provision for which a rate of duty of "Free" appears in the "Special" subcolumn followed by thesymbols "E" or "E*" in parentheses are eligible articles for purposes of the CBERA pursuant to section 213 of that Act. The symbol "E" indicates that all articles provided for in the designated provision are eligible for preferential treatmentexcept those described in subdivision (e). The symbol "E*" indicates that some articles provided for in the designatedprovision are not eligible for preferential treatment, as further described in subdivision (d) of this note. Whenever aneligible article is imported into the customs territory of the United States in accordance with the provisions of subdivision(b) of this note from a country or territory listed in subdivision (a) of this note, it shall be eligible for duty-free treatment asset forth in the "Special" subcolumn, unless excluded from such treatment by subdivisions (d) or (e) of this note. Whenever a rate of duty other than "Free" appears in the special subcolumn followed by the symbol "E" in parentheses,articles imported into the customs territory of the United States in accordance with the provisions of subdivision (b) ofthis note from a country or territory listed in subdivision (a) of this note shall be eligible for such rate in lieu of the rate ofduty set forth in the "General" subcolumn.

(d) Articles provided for in a provision for which a rate of duty of "Free" appears in the "Special" subcolumn followed by thesymbol "E*" in parentheses shall be eligible for the duty-free treatment provided for in this note, except--

(i) articles of beef or veal, however provided for in chapter 2 or chapter 16 and heading 2301, and sugars, sirups andmolasses, provided for in heading 1701 and subheadings 1702.90.20 and 2106.90.44, if a product of the followingcountries, pursuant to section 213(c) of the CBERA:

Antigua and BarbudaMontserratNetherlands AntillesSaint LuciaSaint Vincent and the Grenadines


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CBERA

(ii) sugars, sirups and molasses, provided for in heading 1701 and subheadings 1702.90.20 and 2106.90.44, to theextent that importation and duty-free treatment of such articles are limited by additional U.S. note 4 of chapter 17,pursuant to section 213(d) of the CBERA; or

(iii) except as provided in subdivision (f) of this note, textile and apparel articles--

(A) of cotton, wool or fine animal hair, man-made fibers, or blends thereof in which those fibers, in theaggregate, exceed in weight each other single component fiber thereof; or

(B) in which either the cotton content or the man-made fiber content equals or exceeds 50 percent by weight ofall component fibers thereof; or

(C) in which the wool or fine animal hair content exceeds 17 percent by weight of all component fibers thereof;or

(D) containing blends of cotton, wool or fine animal hair, or man-made fibers, which fibers, in the aggregate,amount to 50 percent or more by weight of all component fibers thereof;

provided, that beneficiary country exports of handloom fabrics of the cottage industry, or handmade cottageindustry products made of such handloom fabrics, or traditional folklore handicraft textile products, if suchproducts are properly certified under an arrangement established between the United States and such beneficiarycountry, are eligible for the duty-free treatment provided for in this note.

(e) The duty-free treatment provided under the CBERA shall not apply to watches and watch parts (including cases,bracelets and straps), of whatever type including, but not limited to, mechanical, quartz digital or quartz analog, if suchwatches or watch parts contain any material which is the product of any country with respect to which column 2 rates ofduty apply.

(f) Handbags, luggage, flat goods, work gloves, and leather wearing apparel, the product of any beneficiary country, andnot designated on August 5, 1983, as eligible articles for purposes of the GSP, are dutiable at the rates set forth in the"Special" subcolumn of column 1 followed by the symbol "E" in parentheses.

(g) The duty-free treatment provided under the CBERA shall not apply to any agricultural product of chapters 2 through 52,inclusive, that is subject to a tariff-rate quota, if entered in a quantity in excess of the in-quota quantity for such product.

(h) The duty-free treatment provided under the CBERA shall not apply to any footwear provided for in any of subheadings6401.10.00, 6401.91.00, 6401.92.90, 6401.92.90, 6401.99.30, 6401.99.60, 6401.99.90, 6402.30.50, 6402.30.70,6402.30.80, 6402.91.50, 6402.91.80, 6402.91.90, 6402.99.20, 6402.99.80, 6402.99.90, 6403.59.60, 6403.91.30,6403.99.60, 6403.99.90, 6404.11.90 and 6404.19.20 of the tariff schedule that was not designated on December 18,2004, as eligible articles for purposes of the GSP under general note 4 to the tariff schedule.


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Israel

8. United States-Israel Free Trade Area Implementation Act of 1985.

(a) The products of Israel described in Annex 1 of the Agreement on the Establishment of a Free Trade Area between theGovernment of the United States of America and the Government of Israel, entered into on April 22, 1985, are subject toduty as provided herein. Products of Israel, as defined in subdivision (b) of this note, imported into the customs territoryof the United States and entered under a provision for which a rate of duty appears in the "Special" subcolumn followedby the symbol "IL" in parentheses are eligible for the tariff treatment set forth in the "Special" subcolumn, in accordancewith section 4(a) of the United States-Israel Free Trade Area Implementation Act of 1985 (99 Stat. 82).

(b) For purposes of this note, goods imported into the customs territory of the United States are eligible for treatment as"products of Israel" only if--

(i) each article is the growth, product or manufacture of Israel or is a new or different article of commerce that hasbeen grown, produced or manufactured in Israel;

(ii) each article is imported directly from Israel (or directly from the West Bank, the Gaza Strip or a qualifyingindustrial zone as defined in general note 3(a)(v)(G) to the tariff schedule) into the customs territory of the UnitedStates; and

(iii) the sum of--

(A) the cost or value of the materials produced in Israel, and including the cost or value of materials producedin the West Bank, the Gaza Strip or a qualifying industrial zone pursuant to general note 3(a)(v) to the tariffschedule, plus

(B) the direct costs of processing operations performed in Israel, and including the direct costs of processingoperations performed in the West Bank, the Gaza Strip or a qualifying industrial zone pursuant to generalnote 3(a)(v) to the tariff schedule, is not less than 35 percent of the appraised value of each article at thetime it is entered.

If the cost or value of materials produced in the customs territory of the United States is included with respect to anarticle to which this note applies, an amount not to exceed 15 percent of the appraised value of the article at the time it isentered that is attributable to such United States cost or value may be applied toward determining the percentagereferred to in subdivision (b)(iii) of this note.

(c) No goods may be considered to meet the requirements of subdivision (b)(i)

to the united states (2005)€¦ · january 1, 2005; (4) office of the united states trade...

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